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Beer Tax

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Beer and heavy beer brewers, importers and distributors must file monthly reports. The brewer, importer or distributor first owning the beer in the state pays the tax imposed on beer manufactured or imported into the state for sale, use or distribution.

The Beer Tax rate is as follows:
$13.10 per 31-gallon barrel for beer imported or manufactured before July 1, 2024;
$13.35 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2024, and before July 1, 2025;
$13.60 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2025, and before July 1, 2026;
$13.85 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2026, and before July 1, 2027; and
$14.10 per 31-gallon barrel for beer imported or manufactured on or after July 1, 2027

Note: Exemptions include:
1) Beer sold to the federal government
2) Exported beer

There is also a credit for taxes already paid on spoiled & destroyed beer that could not be sold that can be claimed by completing paper form – TC-386X

You can apply for this tax account on our Taxpayer Access Point

Taxpayer Access Point (TAP) -BR

For details on how to file, please review the filing instructions.

General TAP Filing Instructions
Taxpayer Access Point (TAP)

Filing and Payment Frequency

Filing frequency: Monthly; must be filed electronically through Taxpayer Access Point

Payment frequency: Monthly

Payment due: Last day of following month

    Filing due: Last day of following month

    Forms and Publications

    TC-386
    TC-386 Instructions
    TC-730
    TC-730 Instructions

    Statues and Rules

    Revenue

    See our Revenue Summary Reports.

      Filing and Paying Taxes

      In order to view, file, or amend your returns, you are required to log in or create a Taxpayer Access Point (TAP) account, since all returns must be processed through TAP

      Furthermore, your TAP account allows you to make payments while you are logged in.

      Taxpayer Access Point (TAP)
      Basic Filing Instructions
      TAP FAQ's